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    <description>Notification exempts classes of manufacturers from the operation of rule 9A of the CENVAT Credit Rules, 2004: (i) those manufacturing goods listed in the annexed Table (specified tariff Chapters and Headings) who paid excise duties below a prescribed threshold in the preceding year; and (ii) manufacturers of excisable goods under the First Schedule not listed in the Table. The Table defines the tariff-based category, and a subsequent amendment omits the phrase &quot;through account current.&quot;</description>
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